2026 (1) TMI 1004

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.... Respondent(s) : Ms. Amirtha Poonkodi Dinakaran, Government Advocate ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent. 3. The Petitioner is before th....

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.... 5. A reading of the impugned order indicates that part of the demand to an extent of Rs. 32,24,256/- is on account of belated filing of Input Tax Credit under Sec.16(4) of the respective GST Enactments. The balance amount of tax for a sum of Rs. 9,57,476/- pertains to mismatch in details between GSTR - 2A and GSTR - 3B filed by the petitioner. 6. As far as belated availing of Input Tax Credi....

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....account of mismatch in details between GSTR - 2A and GSTR - 3B in cash from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. 9. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 29.12.2023 together with requisite documents to substantiate the case by treating the im....